The manuscript is a draft of a lettre en vers, starting with a poem numbering 34 lines, allegedly dedicated to the eldest sister of Frederick II, Wilhelmine of Prussia, Margravine of Brandenburg-Bayreuth. Voltaire reflects upon the recent death of one of the monarch’s siblings, praising her virtues, notably her diplomatic endeavours in negotiating peace across Europe. The author also mentions her interactions with Théodore Tronchin and urges his correspondent to attend to his health.

The manifestion discusses Great Britain’s relationship with America, declarations of war, international relations, and piracy.

The writer reports an encounter with a distressed woman who, despite her personal troubles, seeks the ambassador’s assistance to ease her situation. Her husband, a poet whose work has led to his banishment from Geneva, is the source of her woes, and she implores the ambassador to intervene on his behalf. The writer assures her that the ambassador, known for his benevolence, could likely assist by requesting a reduction in her husband’s banishment. The writer ends by expressing continued respect and attachment to the ambassador.

In this correspondence, the writer addresses misconceptions about Roman tax collectors, arguing that, contrary to some beliefs, they were both essential and esteemed citizens. They express satisfaction with the generosity of tax farmers, particularly in supporting a new colony, and highlight bureaucratic challenges faced by the settlers. The writer also praises Monsieur le Duc de Choiseul’s potential contributions to the kingdom and contrasts historical figures Newton and Locke with contemporary political scenarios, emphasising the need for peace and rational diplomacy. The letter concludes with respect and gratitude towards the recipient, comparing them favourably to historical figures.

The letters mostly mention events at the French court from 14 October 1733 to 9 May 1734. Loosely inserted are 10 pages of a manuscript account of the death of Voltaire, in a different hand.